Nebraska Administrative Code
Topic - BANKING AND FINANCE, DEPARTMENT OF
Title 45 - BANKING RULES
Chapter 4 - SCHEDULE FOR RECORDS RETENTION BY BANKS
Section 45-4-005 - ALL OTHER RECORDS
Except as provided in Subsections 003.02 and 003.03 of this Rule, a bank must keep records for the time period provided below, which commences on the first of January following the creation of said record.
|
RECORD |
TIME PERIOD |
|
Advices of deposits |
1 year |
|
Advices from correspondents (due from banks) |
1 year |
|
Bank Call Reports |
7 years |
|
Bank examination reports |
10 years |
|
Bank statements (due from banks) |
3 years |
|
Bond ledger |
7 years |
|
Cancelled checks for truncated checking accounts - original may be imaged immediately. |
6 years |
|
Cash item records |
3 years |
|
Cashier's checks |
5 years |
|
Certified check register |
7 years |
|
Collection receipts |
1 year |
|
Collection register |
3 years |
|
Credit files (after credit is extinguished) |
3 years |
|
Correspondence, general |
1 year |
|
Coupon cash letters, outgoing |
1 year |
|
Customers' deposit ledgers |
7 years |
|
Daily Statement |
10 years |
|
Debit and credit tickets |
7 years |
|
Departmental or teller's proof sheets |
1 year |
|
Drafts |
7 years |
|
Draft register |
7 years |
|
Dividend checks |
5 years |
|
Dividend check register |
7 years |
|
Expense checks |
5 years |
|
Expense check register |
7 years |
|
Financial Institution Bonds (after expiration of bond) |
7 years |
|
General ledger |
10 years |
|
General journal |
10 years |
|
General ledger tickets |
10 years |
|
Income and expense records |
7 years |
|
Incoming cash letter |
10 years |
|
Incoming registered mail log |
1 year |
|
Insurance records (after expiration of policy) |
7 years |
|
Liability ledger |
7 years |
|
Minutes of any committee, unless the minutes are incorporated or attached to minutes of appointing authority |
10 years |
|
Negotiable collateral record |
7 years |
|
Night depository agreements |
7 years |
|
Night depository daily records |
1 year |
|
Note or discount ledger |
7 years |
|
Outgoing cash letter |
7 years |
|
Outgoing registered mail log |
1 year |
|
Personnel records (After termination of employment and pension rights) |
10 years |
|
Paid certificates of deposits |
7 years |
|
Proof tapes |
7 years |
|
Proxies |
1 year |
|
Reconcilements (due to banks) |
3 years |
|
Reconcilements register (due from banks) |
3 years |
|
Registered mail return receipt cards |
1 year |
|
Reserve computations, daily |
3 years |
|
Safe deposit contracts (after termination of contract) |
7 years |
|
Safe deposit entry records (after termination of contract) |
7 years |
|
Safe keeping records and receipts |
7 years |
|
Signature cards (after closing of account) |
7 years |
|
Stop payment orders |
3 years |
|
Tax records |
7 years |
|
Tellers' cash books |
1 year |
|
Tellers' tickets |
1 year |
|
Traveler's checks, records of close |
1 year |
|
Travelers' checks register |
1 year |
